Amendment of Part 2 of Schedule 265
1
Amend paragraph 4 (contracts excluded by virtue of their underlying subject matter) 3 as follows.
2
In sub-paragraph (2)(b)(i) for the words from “other than shares” onwards substitute insert “other than shares excluded by sub-paragraph (2ZA); or”.
3
In sub-paragraph (2)(b)(ii) at the end add “other than a scheme to which paragraph 4 of Schedule 10 to the Finance Act 1996 applies”.
4
5
In sub-paragraph (2B)(b)—
a
after “the contract and” insert “—(i)”; and
b
after “unit trust scheme,” insert—
or
ii
any share capital of the company,
6
In sub-paragraph (2D)(a)(ii) after “an asset” insert “or liability”.